Cheng (Colin) Zeng

Hong Kong Polytechnic University

Associate Professor

11 Yuk Choi Rd

Hung Hom

Hong Kong

SCHOLARLY PAPERS

37

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Top 3,104

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23,249

TOTAL CITATIONS
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Top 9,302

in Total Papers Citations

1,004

Scholarly Papers (37)

1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,965 (1,430)
Citation 931

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IFRS, IAS, accounting quality, international accounting

2.

Documenting the Undocumented: The Impact of Employment Verification Mandates on Government Borrowing Costs

Northeastern U. D’Amore-McKim School of Business Research Paper No. 5003912, HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2024/017
Number of pages: 52 Posted: 19 Dec 2024 Last Revised: 25 Feb 2025
Lei Li, Liwei Weng, Lixin (Nancy) Su and Cheng (Colin) Zeng
Hong Kong Polytechnic University, Northeastern University - Accounting Group, The Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 2,933 (9,330)

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Undocumented Immigrants, E-Verify, Municipal Bonds, Labor Supply, Debt Market

3.

The Effect of Tax Abatement Disclosure on Municipal Financing *

Number of pages: 53 Posted: 30 Nov 2023
Lei Li, Liwei Weng, Jaron H. Wilde and Cheng (Colin) Zeng
Hong Kong Polytechnic University, Northeastern University - Accounting Group, University of Iowa - Henry B. Tippie College of Business and Hong Kong Polytechnic University
Downloads 2,133 (15,548)

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Government transparency, GASB 77, Tax abatement, Municipal bond JEL classification: G12, H11, H25, H74, H83

4.

Does Greenwashing Pay Off? Evidence from the Corporate Bond Market

Number of pages: 66 Posted: 08 Aug 2023 Last Revised: 22 Aug 2024
Nazim Hussain, Shuo Wang, Qiang Wu and Cheng (Colin) Zeng
University of Groningen, University of Edinburgh, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 937 (52,965)

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Greenwashing, Environmental action, Cost of bonds, Credit rating

5.

Corporate Tax Benefits from Hometown-Connected Politicians

The Accounting Review (forthcoming)
Number of pages: 61 Posted: 11 Oct 2018 Last Revised: 01 Nov 2023
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, Hong Kong Polytechnic University, Southwestern University of Finance and Economics (SWUFE) - School of Insurance, University of Macau, Faculty of Business Administration, Department of Finance and Business Economics and Hong Kong Polytechnic University
Downloads 780 (67,979)
Citation 1

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provincial leaders; hometown favoritism; social identity; tax benefits

6.

Contagious Stock Price Crashes along the Supply Chain

Production and Operations Management, Forthcoming
Number of pages: 50 Posted: 15 Nov 2017 Last Revised: 16 Apr 2024
Buhui Qiu, Fangming Xu, Andy Yeung and Cheng (Colin) Zeng
The University of Sydney - Discipline of Finance, University of Bristol, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University
Downloads 659 (84,469)
Citation 3

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Supply chain risk, contagion effects, stock price crashes, operational incidents, financial incidents

7.

Corporate Debt Maturity and Stock Price Crash Risk

European Financial Management, Forthcoming
Number of pages: 50 Posted: 15 Feb 2016 Last Revised: 18 Jun 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 657 (84,820)

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Debt maturity; Stock price crash risk; Corporate governance; Information asymmetry

8.

Diversity and Inclusion: Evidence from Corporate Inventors

Journal of Empirical Finance, Forthcoming
Number of pages: 59 Posted: 05 Aug 2016 Last Revised: 05 Oct 2021
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, School of Management, Jinan University, Deakin University, Hong Kong Polytechnic University and Renmin University of China
Downloads 536 (109,724)
Citation 2

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Innovation; Board Diversity; Inventor Collaboration; Minority Inventor

9.

Government Subsidies and Income Smoothing

Contemporary Accounting Research (accepted)
Number of pages: 54 Posted: 31 Oct 2017 Last Revised: 01 Nov 2024
Kostas Pappas, Martin Walker, Alice Liang Xu and Cheng (Colin) Zeng
University of Liverpool - Accounting and Finance Division, The University of Manchester - Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 509 (116,923)

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Income smoothing; Subsidies; Political cost; Obfuscation

Does New Lease Accounting Standard ASC 842 Affect Bank Loan Pricing?

Number of pages: 65 Posted: 08 Aug 2023 Last Revised: 06 Feb 2024
Yani Li, Sunny Sun, Qiang Wu and Cheng (Colin) Zeng
Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 419 (145,843)

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operating lease, ASC 842, recognition versus disclosure, loan spread

Does New Lease Accounting Standard Asc 842 Affect Bank Loan Pricing?

Number of pages: 66 Posted: 22 Nov 2024
Yani Li, Sunny Sun, Qiang Wu and Cheng (Colin) Zeng
Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 50 (836,850)

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Operating lease, ASC 842, recognition versus disclosure, loan spread

11.

The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

Management Science, forthcoming, Nanyang Business School Research Paper No. 21-28
Number of pages: 47 Posted: 10 Feb 2018 Last Revised: 15 Sep 2021
Tao Chen, Tan Youchao, Jinghua Wang and Cheng (Colin) Zeng
Nanyang Business School, Nanyang Technological University, Southwestern University of Finance and Economics (SWUFE), Nanjing Audit University and Hong Kong Polytechnic University
Downloads 423 (145,720)
Citation 10

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Land finance, Tax avoidance, Political incentives, Tax enforcement

12.

Do Politically Connected Subsidy Recipients Disclose Less Subsidy Information?

Journal of Business Finance and Accounting (forthcoming)
Number of pages: 52 Posted: 03 Apr 2019 Last Revised: 09 Aug 2024
Ningzhong Li, Youchao Tan and Cheng (Colin) Zeng
University of Texas at Dallas, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 420 (146,962)

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Government subsidies; Political connection; Corporate disclosure; Public scrutiny

13.

Cross-border Impact of ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts

Number of pages: 52 Posted: 12 Apr 2024
Yongtae Kim, Chengzhu (Lisa) Sun, Yi Xiang and Cheng (Colin) Zeng
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 399 (155,835)
Citation 1

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Government procurement contracts; Environmental, social, and governance (ESG); Mandatory disclosure, transparency, government customers, global market

14.

What's in a Name? The Valuation Effect of Directors' Sharing of Surnames

Journal of Banking and Finance, Forthcoming
Number of pages: 61 Posted: 01 Apr 2017 Last Revised: 26 Oct 2020
Tan Youchao, Jason Zezhong Xiao, Cheng (Colin) Zeng and Hong Zou
Southwestern University of Finance and Economics (SWUFE), University of Macau, Hong Kong Polytechnic University and The University of Hong Kong - Faculty of Business and Economics
Downloads 332 (190,786)
Citation 2

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Surname, Social Tie, Board Diversity, Firm Value, Board Voting, Executive Compensation

15.

Free Cash Flows and Price Momentum

Journal of Accounting, Auditing and Finance, forthcoming
Number of pages: 40 Posted: 24 Jul 2018 Last Revised: 22 Jun 2022
Jiajia Fu, Fangming Xu, Cheng (Colin) Zeng and Liyi Zheng
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), University of Bristol, Hong Kong Polytechnic University and University of Bristol
Downloads 325 (195,132)
Citation 2

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Free cash flows, Cross-sectional momentum, Time-series momentum, Fundamental analysis, Technical trading

16.

The Effect of Anti-subsidy Actions on Corporate Disclosure of Subsidy Information

Number of pages: 60 Posted: 14 Nov 2021
Ningzhong Li, Wenjing Li, Youchao Tan and Cheng (Colin) Zeng
University of Texas at Dallas, Jinan University, School of Management, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 316 (201,054)

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Government subsidies; Anti-subsidy; Countervailing duties; Corporate disclosure; International trade

17.

Do Government Subsidies Affect Analyst Forecast Accuracy?

Number of pages: 43 Posted: 28 Mar 2022
Yiyuan Sun, Wei Jiang and Cheng (Colin) Zeng
University of Manchester, Alliance Manchester Business School, University of Manchester and Hong Kong Polytechnic University
Downloads 280 (228,434)

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Government subsidies; Analyst forecast; Political cost; Information transparency

18.

Bank Deregulation and Stock Price Crash Risk

Journal of Corporate Finance, Forthcoming
Number of pages: 87 Posted: 06 Mar 2020 Last Revised: 10 Dec 2021
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 276 (231,814)
Citation 12

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Bank Deregulation, Stock Price Crash Risk, Monitoring, External Financial Dependence, Lending Relationships

19.

China's 'Mercantilist' Government Subsidies, the Cost of Debt and Firm Performance

Journal of Banking and Finance, Forthcoming
Number of pages: 53 Posted: 30 Jun 2016 Last Revised: 04 Sep 2017
Chu Yeong Lim, Jiwei Wang and Cheng (Colin) Zeng
Nanyang Business School, Nanyang Technological University, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University
Downloads 273 (234,348)
Citation 19

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Government subsidies, cost of debt, firm performance

20.

Population Ageing, Labour Market Rigidity and Corporate Innovation: Evidence from China

Research Policy, Forthcoming
Number of pages: 40 Posted: 14 Dec 2021
Youchao Tan, Xiumei Liu, Hanwen Sun and Cheng (Colin) Zeng
Jinan University - Management School, Sun Yat-sen University (SYSU), University of Bath, School of Management and Hong Kong Polytechnic University
Downloads 200 (317,362)
Citation 7

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Population ageing; Labour scarcity; Labour market rigidity; Innovation

21.

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?

Number of pages: 86 Posted: 13 May 2023
Jiancheng (Duncan) Liu, Wei Shi, Cheng (Colin) Zeng and Guochang Zhang
University of Macau, Deakin University, Hong Kong Polytechnic University and University of Hong Kong
Downloads 188 (335,965)
Citation 4

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IFRS; Private Firms; Capital Investment; Investment Responsiveness; Crowding Out

22.

The Fear of Divorce: The Unintended Consequence of Unilateral Divorce Laws on Corporate Innovation

Number of pages: 66 Posted: 17 Jun 2024
Huijuan Cao, Xiaohui Fiona LI, Qiang Wu and Cheng (Colin) Zeng
Beijing Institute of Technology, School of Management, Jinan University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 178 (353,010)

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Unilateral divorce laws, corporate innovation, risk taking, work effort, family laws K36, O31, D01, D22

23.

War, Migration, and Innovation: The Prolonged Impact of Universities’ Forced Relocation

TRR 266 Accounting for Transparency Working Paper Series No. 92
Number of pages: 53 Posted: 27 Jul 2022 Last Revised: 09 Oct 2024
Weixing Cai, Laurence van Lent and Cheng (Colin) Zeng
Guangdong University Of Finance and Economics, Frankfurt School of Finance and Management and Hong Kong Polytechnic University
Downloads 178 (354,756)

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Second Sino-Japanese War, higher education, innovation, human capital

24.

Does Past Co-working Experience between CEOs and Divisional Managers Matter for Corporate Disclosure Quality?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 44 Posted: 06 Sep 2023 Last Revised: 30 Dec 2024
Zhaoran Gong, Lixin (Nancy) Su, Fujing Xue and Cheng (Colin) Zeng
Xi'an Jiaotong-Liverpool University (XJTLU) - International Business School Suzhou, The Hong Kong Polytechnic University - School of Accounting and Finance, Sun Yat-sen University (SYSU) - School of Business and Hong Kong Polytechnic University
Downloads 177 (354,756)
Citation 1

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Co-working experience; Divisional managers; Communication; Disclosure quality

25.

Supplier Financing and Managerial Information Hoarding: Monitoring versus Concessions?

Number of pages: 43 Posted: 01 May 2020 Last Revised: 21 Sep 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 155 (397,872)

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Supplier financing; Crash risk; Supply chains; Monitoring; Managerial news hoarding

26.

International Trade Investigations and Audit Pricing

Number of pages: 50 Posted: 04 Aug 2022 Last Revised: 15 Feb 2025
Jinan University, School of Management, School of Management, Jinan University, Jinan University, Jinan University - Management School and Hong Kong Polytechnic University
Downloads 144 (422,395)

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Antidumping; Countervailing; Uncertainty; Audit pricing

27.

Do Insiders Trade on Government Subsidies?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 28 Jan 2022
Hanwen Sun, Kangtao Ye and Cheng (Colin) Zeng
University of Bath, School of Management, Renmin University of China - School of Business and Hong Kong Polytechnic University
Downloads 102 (549,880)
Citation 4

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Insider trading; Government subsidy; Information transparency; Political connection

28.

Does Aggressive Tax Planning Discourage Government Subsidy Applications? Evidence from the Paycheck Protection Program

Number of pages: 51 Posted: 18 Nov 2024
Ben Wang, Qiang Wu and Cheng (Colin) Zeng
The Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 90 (600,364)

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tax aggressiveness, government subsidies, paycheck protection program, COVID-19, public scrutiny, regulatory scrutiny

29.

Risk Disclosures, International Orientation, and Share Price Informativeness: Evidence from China

Journal of International Accounting, Auditing and Taxation, 29, 81-102, 2017
Number of pages: 49 Posted: 21 Jul 2018
Youchao Tan, Cheng (Colin) Zeng and Tamer Elshandidy
Southwestern University of Finance and Economics (SWUFE), Hong Kong Polytechnic University and Ajman University
Downloads 78 (648,638)
Citation 5

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Risk Disclosure; Stock Price Synchronicity; International Orientation; China

30.

Inequality Grows in Silence: The Impact of Newspaper Closures on CEO-Worker Pay Disparity

Number of pages: 60
Jie Chen, Yang Gao and Cheng (Colin) Zeng
Leeds University Business School, University of Leeds, University of Exeter Business School and Hong Kong Polytechnic University
Downloads 50

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CEO-worker pay disparity, pay ratio, local newspapers, press coverage

31.

Unveiling the Fog: Environmental Regulations and Green Transparency

Number of pages: 52 Posted: 04 Oct 2024
Feng Zhao, Xintian Zou, Yani Li and Cheng (Colin) Zeng
Beijing Technology and Business University, Beijing Technology and Business University, Hong Kong Polytechnic University, School of Accounting and Finance, Students and Hong Kong Polytechnic University
Downloads 30 (987,558)

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Central inspection, Environmental disclosure, Climate risk exposure

32.

Do Government Commitments Affect Firm Valuation? Evidence from of Government Work Reports

Number of pages: 42 Posted: 23 Sep 2024
Chunfang Cao, Chunfang Cao, Manning Gong and Cheng (Colin) Zeng
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, Xiamen University - School of Management and Hong Kong Polytechnic University
Downloads 30 (987,558)

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Local Government Work Report, Government Commitment, Tone, Cumulative Abnormal Returns

33.

Labor Productivity and the Cross-Section of Stock Returns

Number of pages: 61 Posted: 19 Apr 2017 Last Revised: 07 Jan 2025
Weimin Liu, Di Luo, Cheng (Colin) Zeng and Huainan Zhao
Beijing Normal University (BNU), University of Dundee School of Business, Hong Kong Polytechnic University and Loughborough University - School of Business and Economics
Downloads 15 (1,168,215)

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Labor productivity; Cross-sectional returns; Asset pricing

34.

Does Family Caregiving Support Affect Corporate Innovation?

Number of pages: 39 Posted: 15 Mar 2025
Qiong Wu, Xi Xiong and Cheng (Colin) Zeng
United International College, University of Sussex and Hong Kong Polytechnic University
Downloads 7 (1,267,411)

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Family caregiving services, Corporate innovation, Gender diversity, Executive compensation

35.

Customer Concentration and Suppliers' Blockchain Technology Adoption: Evidence from China

Number of pages: 48
Chaofan Li, Qiliang Liu, Wenming Wang, Cheng (Colin) Zeng and Pin Zhou
Wuhan University of Technology, affiliation not provided to SSRN, Zhejiang University, Hong Kong Polytechnic University and Huazhong Agricultural University
Downloads 3

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Customer concentration, Blockchain adoption, Bargaining power, Information leakage concerns, Governance mechanisms

36.

Strength in Numbers? TMT Social Connections and Resource Adjustment Decisions

Number of pages: 51
Rong Huang, Cheng (Colin) Zeng, Bo Zhang and Ruixue Zhou
Fudan University - School of Management, Hong Kong Polytechnic University, School of Business, Renmin University of China and Jinan University
Downloads 2

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37.

Peer Effects of Star-Analysts' Departure: New Evidence from China

Posted: 25 Feb 2025
Zhifan Tian, Chaofan Li, Yi Wu and Cheng (Colin) Zeng
Huazhong University of Science and Technology - School of Management, Wuhan University of Technology, University of Reading and Hong Kong Polytechnic University

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Star Analysts departure, Non-star Analysts, Analysts' forecasting, Peer Pressure, Working Relationship

Other Papers (1)

Total Downloads: 84
1.

The value relevance of risk-related disclosure: Does the tone of disclosure matter?

Borsa Istanbul Review
Number of pages: 32 Posted: 06 Apr 2022
Tamer Elshandidy and Cheng (Colin) Zeng
Ajman University and Hong Kong Polytechnic University
Downloads 84 (623,746)

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[comma separated]Automated textual analysis, risk-related disclosure, upside and downside-risk disclosures, value relevance